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Primary 집을 구입하고 나중에 집을 팔때 캐피탈게인택스에 관해 질문이요

구글을 먼저 검색하다가 집 구입후에 5년 소유중에 2년 거주하면 나중에 집 팔때 이득에 대해
부부조인트는 50만불까지 감세 즉 공제 해준다고 하는데, 5년 소유중에 1년이후 부터는 롱텀으로 간주하여 1년 5개월 거주햇다면 17개월로 계산하여서 17개월/24개월로 해서 ratio 로 계산하는 거 맞나요 검색 하다가 나온건데 맞는지 확인여부가 필요해요

http://www.nolo.com/legal-encyclopedia/avoid-capital-gains-tax-selling-home-29901.html



Avoiding Capital Gains Tax When Selling Your Home: Read the Fine Print

You probably know that, if you sell your home, you may exclude up to $250,000 of your capital gain from tax. For married couples filing jointly, the exclusion is $500,000. Also, unmarried people who jointly own a home and separately meet the tests described below can each exclude up to $250,000.

The law applies to sales after May 6, 1997. To claim the whole exclusion, you must have owned and lived in your home as your principal residence an aggregate of at least two of the five years before the sale (this is called the ownership and use test). You can claim the exclusion once every two years.


So, for example, if you and your spouse bought a house for $100,000 and sold for $650,000, but you'd added $20,000 in home improvements, spent $5,000 fixing the place up for the sale, and paid the real estate brokers at least $25,000, the exclusion plus those costs would mean you'd owe no capital gains tax at all.

For more information, see IRS Publication 551, Basis of Assets, and look for the section on real property.

If You Don't Meet the Use Test

Now let's say that you still have some capital gains that don't seem to fall under the exclusion. Even if you haven't lived in your home a total of two years out of the last five, you're still eligible for a partial exclusion of capital gains if you sold because of a change in your employment, or because your doctor recommended the move for your health, or due to other unforeseen circumstances such as a death in the family, a divorce, or multiple births. ("I changed my mind about living here" won't cut it.) In such a case, you'd get a portion of the exclusion, based on the portion of the two-year period you lived there. To calculate it, take the number of months you lived there before the sale and divide it by 24.

For example, if an unmarried taxpayer lives in her home for 12 months, and then sells it for a $100,000 profit due to an unforeseen circumstance, the entire amount could be excluded. Because she lived in the house for half of the two-year period, she could claim half of the exclusion, or $125,000. (12/24 x $250,000 = $125,000.) That covers her entire $100,000 gain.
그리고 직장 구하려고 엘에이 이사가려는데요
여긴 오렌지카운티구요
집은 10-20년후에나 팔 생각인데요.
현재 1년 4개월 살았엇어요.
2년 무조건 채우려는데 6개월 못 채우고 직장때문에 가려는데
나중에 집 팔때 unforeseen 상황 어떻게 증거를 제출하나요
이사 나가기 전에 이미 직장에 뽑혓어야 하나요
어떤 기준인지
너무 어렵네요